ID H0327

Revises the definition of "hospital" to include acute care, outreach, satellite, outpatient, ancillary, or support facilities with an emergency room, surgery facilities, and overnight patient accommodations.

Extends property tax exemption to hospitals and refuge homes owned, operated, and controlled by religious or benevolent corporations when no profit is derived from their operation.

Allows bare land only to be taxed while property is being prepared for use as a hospital, with improvements and construction exempt for up to 3 consecutive tax years; full exemption granted upon obtaining certificate of occupancy if requirements are met.

Requires hospital corporations with 150 or more patient beds to file annual community benefits reports by December 31, detailing unreimbursed services, special programs, donated support, and capital additions.

Declares the act an emergency measure effective immediately upon passage and approval, with retroactive application to January 1, 2011.